Specific Review Procedures for Key 53

The selection criteria for Key 53 is a balance due notice with a delinquency penalty with an extension of time to file pending or a potentially mis-posted extension of time to file.

Refer to the Key 53 Decision Table below:

If

Then

The EIN and/or tax period are incorrect and the tax return is not available

Decide if the return needs to be reprocessed. If so, follow the reprocessing returns procedures in IRM 3.14.2.6.18 (Abate the penalty using CC REQ54, Blocking Series 00, TC 16X or TC 24X with applicable PRN, Hold Code 3). If return must be reprocessed void the notice.

The number of partners transcribed is incorrect (compare the number of partners on the notice with the number on the return)